{
  "url": "https://openlegislation.uk/eu-decision-2016-1353/article-41",
  "json_url": "https://openlegislation.uk/eu-decision-2016-1353/article-41.json",
  "legislation": "eudn/2016/1353",
  "legislation_title": "Council Decision (EU) 2016/1353 of 4 August 2016 concerning the financial rules of the European Defence Agency and repealing Decision 2007/643/CFSP",
  "legislation_url": "https://openlegislation.uk/eu-decision-2016-1353",
  "path": "article/41",
  "kind": "article",
  "number": "41",
  "heading": "Accounting system",
  "text": "1. The accounting system shall consist of general accounts and budgetary accounts. The accounts shall be kept in euro on the basis of the calendar year.\n2. The general accounts shall record, in chronological order using the double entry method, all events and operations which affect the economic and financial situation and the assets and liabilities of the Agency.\n3. The budgetary accounts shall provide a detailed record of the implementation of the Agency's budget. They shall record all budgetary revenue and expenditure operations.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2016/1353/article/41",
    "retrieved_at": "2026-11-01T15:13:51.512600+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}